Table 4 Converging Disclosures
From: Sustainability performance indicator trends: a Canadian industry-based analysis
Disclosure | Score max | Elec. | Bank | Oil | Metals | All sectors Mean | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
02 | 18 | 02 | 18 | 02 | 18 | 02 | 18 | 02 | 18 | |||
Environmental Disclosure | 95 | 22 | 41 | 4 | 25 | 22 | 21 | 15 | 47 | 15.75 | 33.50 | |
Hard disclosure items | 79 | 14 | 31 | 1 | 20 | 11 | 12 | 9 | 36 | 8.75 | 24.75 | |
A1 | Governance structure and management systems | 6 | 4 | 5 | 1 | 2 | 2 | 2 | 2 | 6 | 2.25 | 3.75 |
A2 | Credibility | 10 | 5 | 7 | 0 | 5 | 6 | 2 | 1 | 8 | 3.00 | 5.50 |
A3 | Environmental performance indicators | 60 | 4 | 18 | 0 | 12 | 3 | 8 | 6 | 20 | 3.25 | 14.50 |
A4 | Environmental spending | 3 | 1 | 1 | 0 | 1 | 0 | 0 | 0 | 2 | 0.25 | 1.00 |
Soft disclosure items | 16 | 8 | 10 | 3 | 5 | 11 | 9 | 6 | 11 | 7.00 | 8.75 | |
A5 | Vision and strategy claims | 6 | 3 | 4 | 3 | 3 | 6 | 5 | 4 | 6 | 4.00 | 4.50 |
A6 | Environmental profile | 4 | 2 | 2 | 0 | 1 | 2 | 2 | 2 | 2 | 1.50 | 1.75 |
A7 | Environmental initiatives | 6 | 3 | 4 | 0 | 1 | 3 | 2 | 0 | 3 | 1.50 | 2.50 |
Social Disclosure | 83 | 12 | 28 | 6 | 28 | 25 | 15 | 10 | 42 | 13.25 | 28.25 | |
Hard disclosure items | 67 | 9 | 23 | 2 | 20 | 14 | 9 | 5 | 30 | 7.50 | 20.50 | |
B1 | Governance structure and management systems | 6 | 3 | 4 | 1 | 3 | 3 | 3 | 2 | 6 | 2.25 | 4.00 |
B2 | Credibility | 10 | 5 | 7 | 0 | 5 | 6 | 3 | 1 | 8 | 3.00 | 5.75 |
B3 | Social performance indicators | 48 | 1 | 12 | 1 | 11 | 5 | 3 | 2 | 15 | 2.25 | 10.25 |
B4 | Social spending | 3 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | 0.00 | 0.50 |
Soft disclosure items | 16 | 3 | 5 | 4 | 8 | 11 | 6 | 5 | 12 | 5.75 | 7.75 | |
B5 | Vision and strategy claims | 6 | 1 | 3 | 3 | 5 | 6 | 5 | 4 | 6 | 3.50 | 4.75 |
B6 | Social profile | 4 | 1 | 1 | 0 | 1 | 2 | 0 | 1 | 2 | 1.00 | 1.00 |
B7 | Social initiatives | 6 | 1 | 1 | 1 | 2 | 3 | 1 | 0 | 4 | 1.25 | 2.00 |
Economic Disclosure | 77 | 13 | 25 | 2 | 17 | 19 | 6 | 0 | 26 | 8.50 | 18.50 | |
Hard disclosure items | 61 | 10 | 20 | 1 | 11 | 9 | 5 | 0 | 18 | 5.00 | 13.50 | |
C1 | Governance structure and management systems | 6 | 2 | 3 | 0 | 0 | 2 | 1 | 0 | 2 | 1.00 | 1.50 |
C2 | Credibility | 10 | 2 | 5 | 0 | 3 | 6 | 1 | 0 | 4 | 2.00 | 3.25 |
C3 | Economic performance indicators | 45 | 6 | 12 | 1 | 8 | 1 | 3 | 0 | 12 | 2.00 | 8.75 |
C4 | Economic spending | 0 | ||||||||||
Soft disclosure items | 16 | 3 | 5 | 1 | 6 | 10 | 1 | 0 | 8 | 3.50 | 5.00 | |
C5 | Vision and strategy claims | 6 | 1 | 3 | 0 | 3 | 6 | 0 | 0 | 4 | 1.75 | 2.50 |
C6 | Economic profile | 4 | 1 | 1 | 0 | 2 | 2 | 0 | 0 | 2 | 0.75 | 1.25 |
C7 | Economic initiatives | 6 | 1 | 1 | 1 | 1 | 2 | 1 | 0 | 2 | 1.00 | 1.25 |
Total Hard disclosure scores | 207 | 33 | 74 | 4 | 51 | 34 | 26 | 14 | 84 | 21.25 | 58.75 | |
Total Soft disclosure scores | 48 | 14 | 20 | 8 | 19 | 32 | 16 | 11 | 31 | 16.25 | 21.50 | |
Total Hard and Soft disclosure scores | 255 | 47 | 94 | 12 | 70 | 66 | 42 | 25 | 115 | 37.50 | 80.25 | |